61.assessed level of material misstatement risk 重大错报风险的评估水平 OU964vv
62.simall business 小规模企业 }\qdow-
63.accounting system 会计系统 o_^d>Klb8
64.test of control 控制测试 ezy5Jqk5%
65.walk-through test 穿行测试 k=/|?%
66.communication 沟通 A2FU}Ym0=
67.flow chart 流程图 wjGjVTt
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68.reperformance of internal control 重新执行 hx;kEJ
69.audit evidence 审计证据 jtOsb91c}
70.substantive procedures 实质性程序 >Ti2E+}[M
71.assertions 认定 9^h%}>
72.esistence 存在 ~;4k UJD
73.occurrence 发生 ~rfjQPbh9x
74.completeness 完整性 1&L){ hg
75.rights and obligations 权利和义务 bB:X<
76.valuation and allocation 计价和分摊 Zkep7L
77.cutoff 截止 SG o:FG
78.accuracy 准确性 80"=Qu{s
79.classification 分类 wg~`Md
80.inspection 检查 7CN[Z9Y^}
81.supervision of counting 监盘 }4ju2K
82.observation 观察 wLp
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83.confirmation 函证 eBRP%<=>D
84.computation 计算 '{*>hj5.8
85.analytical procedures 分析程序 #\;w::
86.vouch 核对 ]|BSX-V.%i
87.trace 追查 :NyE d<'
88.audit sampling 审计抽样 ]<?)(xz
89.error 误差 g>-[-z$E3
90.expected error 预期误差 /'_ RI
91.population 总体 ~,65/O
92.sampling risk 抽样风险 d*(\'6?
93.non- sampling risk 非抽样风险 T@WMT,J6j
94.sampling unit 抽样单位 >^ar$T;Ys
95.statistical sampling 统计抽样 e%Xf*64
96.tolerable error 可容忍误差 +B|X
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97.the risk of under reliance 信赖不足风险 [$Bb'],k
98.the risk of over reliance 信赖过度风险 ?i=!UN
99.the risk of incorrect rejection 误拒风险 vj$
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100. the risk of incorrect acceptance 误受风险 io'Ovhf:
101.working trial balance 试算平衡表 V-r<v1}M
102.index and cross-referencing 索引和交叉索引 W)~.o/;
103.cash receipt 现金收入 `v{X@ x
104.cash disbursement 现金支出 fb;"J+
105.bank statement 银行对账单 Bb"4^EOZ,
106.bank reconciliation 银行存款余额调节表 F7l:*r,O
107.balance sheet date 资产负债表日 <~*Ol+/
108.net realizable value 可变现净值 ~8{3
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109.storeroom 仓库 e>Y2q|S85
110.sale invoice 销售发票 dkp[?f)x
111.price list 价目表 eV%bJkt.
112.positive confirmation request 积极式询证函 -B(K Q T,J
113.negative confirmation request 消极式询证函 Y"%o\DS*
114.purchase requisition 请购单 *?"{T;4u~O
115.receiving report 验收报告 1*CWHs
116.gross margin 毛利 S:\hcW6
117.manufacturing overhead 制造费用 dw!Eao47
118.material requisition 领料单 F
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119.inventory-taking 存货盘点 9?c ^~77
120.bond certificate 债券 r2'rfpQ
121.stock certificate 股票 9X` QlJ2|
122.audit report 审计报告 ]w_)Spo.
123.entity 被审计单位 -Lb^O/
124.addressee of the audit report 审计报告的收件人 (W!$6+GT
125.unqualified opinion 无保留意见 LS$82UB&
126.qualified opinion 保留意见 ,?/<fxIY
127.disclaimer of opinion 无法表示意见 ybO,~TQ
128.adverse opinion 否定意见